Michigan Laws 207.1036 – Tax refund on motor fuel acquired by licensed exporter
Current as of: 2023 | Check for updates
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Terms Used In Michigan Laws 207.1036
- Exporter: means a person who exports motor fuel. See Michigan Laws 207.1002
- Motor fuel: means gasoline, diesel fuel, kerosene, a mixture of gasoline, diesel fuel, or kerosene, or a mixture of gasoline, diesel fuel, or kerosene and any other substance. See Michigan Laws 207.1004
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o
- Tax: means a tax, interest, or penalty levied under this act. See Michigan Laws 207.1006
- Transport truck: means a semitrailer combination rig designed or used for the purpose of transporting motor fuel over the public roads or highways. See Michigan Laws 207.1006
A licensed exporter may seek a refund for tax paid under this act on motor fuel acquired by the licensed exporter on which the tax imposed by this act has previously been paid or accrued and that was subsequently exported by transport truck by or on behalf of the licensed exporter in a diversion across state boundaries properly reported under section 108.